2022 (7) TMI 192

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....Banani Bhattacharyya, Adv....for appellant Mr. Anil Kumar Dugar, Adv. Mr. R. Chatterjee, Adv. for respondent Re: GA/1/2022 The Court : We have heard Mr. Bhattacharyya, learned standing Counsel appearing for the appellant and Mr. Dugar, learned Advocate appearing for the respondent/assessee. There is a delay of 927 days in filing the appeal. Though we are not fully convinced with the explanati....

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....allowed the appeals filed by the assessee. Since the order passed by the Tribunal is a common order the revenue has filed a single appeal before this Court. The identical issue came up for consideration before this Court in the case of COMMISSIONER OF CENTRAL EXCISE KOLKATA IV SAI CONSTRUCTION; in CEXA 31 of 2021 and by judgment dated February 3, 2022 the legal issue was raised by the revenue was ....

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....57/-, Rs.28,08,544/- and Rs.14,46,768/-. The show-cause notices were contested by the respondent/assessee and the Commissioner of Central Excise passed a common order dated 31st August, 2006 on all the show-cause notices. As a result the sum total of the total demand made was Rs.1,05,00,205/-. However, as against the said order the assessee preferred five appeals before the Tribunal and the Tribu....

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.... the matter to the Tribunal to take a decision on merits. However, when the matter goes back to the Tribunal, would have to take note of the fact that in each of the five appeals the tax effect is less than the threshold limit fixed by the Circular issued by the C.B.C.E. Therefore, the Tribunal cannot take a decision on merits. Therefore, we are of the view that this appeal can be disposed of b....